8 LAWS OF MARYLAND.

shall not reject or set aside the proceedings of the Board of
Equalization and Review for any defect or omission in either
form or substance, but shall amend and supply all such defects
and omissions. In no case shall any such appeal stay or suspend
the power or duty of the City, or its authorized agent, to levy
or collect taxes upon the property involved in said appeal, but
such levy and collection shall proceed in all respects as if no
appeal had been taken. If a final judgment shall not be given
in time to enable the assessors or other officers to make a new
or correct statement for the use of the proper authorities, in
levying taxes, and if it shall appear from such judgment that
said assessment was illegal, then there shall be allowed and
paid to the petitioner by the City Register the amount, with
interest thereon from the date of the judgment, in excess of
what the tax should have been, as determined by said judgment
or order of the Circuit Court for Frederick County. An ap-
peal may be taken to the Court of Appeals by either the peti-
tioner of The Mayor and Aldermen of Frederick, within ten
days after the rendition of said judgment or order, by the Cir-
cuit Court for Frederick County, and the record shall be imme-
diately transmitted to the Court of Appeals, which Court shall
hear and determine the question involved as soon thereafter as
practicable. In the absence of any appeal the action of the
assessors, City Register or Board of Equalization and Review
shall be final. The Board of Aldermen when sitting as a Board
of Equalization and Review, shall have full power and author-
ity to examine any person, including the party complaining, on
oath, or affirmation, as the case may be, touching the particulars
of value of his property, and may abate or increase the assess-
ment or valuation of said assessors or City Register, as the exi-
gencies of the case and right and justice may require. In case
of a disagreement among the members of the Board of Equali-
zation and Review, the concurrence of a majority of them shall
be necessary for the passage or adoption of an assessment. The
Mayor shall not act as a member of the Board of Equalization
and Review, but the President of the Board of Aldermen shall
preside at all meetings of said Board when sitting as a Board
of Equalization and Review.

SEC. 2. Be it enacted, That this Act shall take effect from
the date of its passage.

Approved February 24th, 1914.